9911796707
TMI Blog2004 (6) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... te, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The Revenue has filed the present Appeal against Order-in-Appeal No. 1151/2003, dated 25-11-2003 by which the Commissioner (Appeals) has set aside the Adjudication order relying upon the decision in the case of Beauty Dyers v. Union of India [2004 (166) E.L.T. 27 (Mad.) = 2002 (52) RLT 636 (Madras)]. 2. Shri Virag Gupt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril, 1998 to June, 1998, the respondents had paid the total duty amounting to Rs. 3,32,255/- instead of Rs. 3,90,567/- payable by them; that the Deputy Commissioner under Order-in-Original No. 237/2003, dated 24-2-2003 confirmed the demand and imposed equal amount of penalty; that the Commissioner (Appeals) under the impugned order has set aside the impugned order relying upon the decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 8-4-2002 [2002 (145) E.L.T. 290 (T. - LB)]. 3. Opposing the Appeal, Shri R. Santhanam, learned Advocate submitted that the respondents have paid the duty correctly and no differential duty is demandable from them. 4. We have considered the submissions of both the sides. In Beauty Dyers case, the Rules for consideration of the Hon'ble High Court of Madras was Hot Air Stenter Inde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Capacity Determination Rules, 1997 are ultra vires. In view of this, decision in the case of Beauty Dyers will not be applicable to the facts of the present matter. We, therefore, set aside the impugned order and remand the matter to the Commissioner (Appeals) for deciding the same on merits after following the principles of natural justice. The appeal is thus allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X
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